1. Introduction
1.1 In the new Foreign Trade Policy-2015-2020, with effect from 1.4.2015, Merchandise Exports from India Scheme (in short, also known as MEIS) has been announced by the Government. It not only replaces five similar incentive schemes available under the Foreign Trade Policy 2009-2014, but it rationalize the incentives under the erstwhile schemes, removes various kind of restrictions and significantly enlarges the scope of the earlier schemes. Unlike earlier Schemes, this scheme has been made applicable to exports made by SEZ units.
1.2 Schemes replaced by MEIS are as under:-
(i) Focus Product Scheme (FPS),
(ii) Market Linked Focus Product Scheme (MLFPS),
(iii) Focus Market Scheme (FMS),
(iv) Agri. Infrastructure Incentive Scrip (AIIS),
(v) Vishesh Krishi Gramin Upaj Yojana (VKGUY).
2. Objective of the Scheme
2.1 Objective of Merchandise Exports from India Scheme (MEIS) is to offset infrastructural inefficiencies and associated costs involved in export of goods/products, which are produced /manufactured in India, especially those having high export intensity, employment potential and thereby enhancing India’s export competitiveness.
2.2 This Scheme has been announced on 01.04.2015 under the New Foreign Trade Policy- 2015-2020 and has come into effect from 1.4.2015. In other words, the rewards under the scheme are admissible for notified goods exported to notified markets on or after 1.4.2015.
3. Salient Features of the Scheme at a glance
- Exports of specified goods through courier or foreign post office using e-commerce of FOB value upto Rs.25000 per consignment entitled for rewards under the scheme. In case of value of consignment being more than Rs.25000/-, benefit is limited on the value of Rs. 25000/- only.
- Rewards for export of notified goods to notified markets payable as percentage of realized FOB value (in free foreign exchange).
- Grants rewards in the form of Duty Credit Scrip to the exporter on export of notified goods, which have been produced/ manufactured in India.
- Scrip itself and Goods imported/ domestically procured against the scrip are freely transferable.
- Certain specified categories of export or export goods are not eligible for benefit under the Scheme.
- SEZ Units and EOU/STP/BTP/EHTP units not availing direction tax exemption also eligible for benefit under the Scheme
- Scrip can be used for payment of (i) Customs Duties for import of inputs or goods, except items listed in Appendix 3A; (ii) Payment of excise duties on domestic procurement of inputs or goods, including capital goods and (iii) Payment of service tax on procurement of services (iv) Payment of Customs Duty and fee as per paragraph 3.18 of this Policy.
- No conditionality attached to the Scrips issued under the Scheme.
- Different rates have been notified for different destination countries and different commodities.
- Destination countries divided into three groups- (i) Traditional Market, (ii) emerging & focus market; and (iii) other markets
- Export commodity also categorized in different product group based on following criterion
> Highest Rewards for Agricultural and Village industry products; Value added and packaged products; Eco-friendly and green products; Labour intensive Products and Products with large number of producers and /or exporters, Industrial Products from potential winning sectors and Hi-tech products.
> First time support provided to export of Fruits, Vegetables, Dairy products, Oils meals, Ayush & Herbal Products, Paper, Paper Board Products.
> Global Support provided to Fruits, Flowers, vegetables; Tea Coffee, Spices; Cereals preparation, shellac, Essential oils; Processed foods, Eco Friendly products that add value to waste; Marine Products; . Handloom, Coir, Jute, products and Technical Textiles, Carpets Handmade; Other Textile and Readymade garments supported market in the European Union, USA, Canada and Japan; Handicraft, Sports Goods and Furniture, wood articles;
> Support to major markets given to Pharmaceuticals, Herbals, Surgicals; Industrial Machinery, IC Engine, Machine tools, Parts, Auto Components/Parts; Hand Tools, Pumps of All Types; Automobiles, Two wheelers, Bicycles, Ships, Planes; Chemicals, Plastics; Rubber, Ceramic and Glass; Leather garments, saddlery items, footwear; Steel furniture, Prefabs, Lighters; Wood , Paper, Stationary; iron, steel, and base metals, products.
> Debits towards basic customs duty in the transferable reward duty credit scrips eligible for adjustment as duty drawback.
Additional duty of customs /excise duty / service tax eligible for CENVAT credit or drawback.
4. Legal Provisions at a Glance
|
Sr. No. |
Act/Rules/Notification |
Subject/ explanation |
| 1. | Foreign Trade Policy (Paragraphs 3.03 to 3.06 and 3.11 to 3.19) | Lays down substantive policy provisions of the Scheme. |
| 2. | Handbook of procedure (Paragraphs 3.01 to 3.03 and from 3.05 to 3.19) | Provides procedural aspects including timelines to be followed by the exporter for availing benefit under the Scheme. |
| 3. | Notifications/Circulars/Public Notices issued by DGFT | |
| Public Notice No. 2/2015-2020, dated 1.4.2015: | It notifies Schedule of country groups and ITC (HS) code wise list of products with reward rates under Appendix 3B for the Merchandise Exports from India Scheme (MEIS). | |
| 4. | Relevant Appendices of the Appendices & ANFs | |
| Appendix-3A | List of items not allowed for import under Export From India Schemes under Chapter 3, unless otherwise specified. | |
| Appendix-3B | List of products and list of markets eligible under Merchandise Exports from India Scheme (MEIS) | |
| Appendix- 3C | List of eligible category under MEIS if exported through using e-commerce platform. | |
| 5. | Relevant Aayaat-Niryaat Forms (ANFs) | |
| ANF-3A | Application Form for Merchandise Export from India Scheme | |
| ANF-3D | Application form for Merchandise Exports from India Scheme (MEIS) using e-commerce platform | |
| 6. | Notifications/Circulars/ Instructions issued by the Department of Revenue |
| 6.1 | Notification No. 24/2015-Customs, dated 08.04.2015 |
| 6.2 | Notification No.20/2015-CE, dated 08.04.2015 |
| 6.3 | Notification No.10/2015-ST, dated 08.04.2015 |
5. Export Categories/ Sectors not eligible for Duty Credit Scrip under MEIS (Ref: Paragraph 3.06 of FTP)
5.1 Para 3.06 of the Foreign Trade Policy specified the exports categories /sectors which are ineligible for Duty Credit Scrip entitlement under MEIS. The ineligible export categories and Sectors are as under:-
(i) EOUs / EHTPs / BTPs/ STPs who are availing direct tax benefits / exemption.
(ii) Supplies made from DTA units to SEZ units
(iii) Export of imported goods covered under paragraph 2.46 of FTP;
(iv) Exports through trans-shipment, meaning thereby exports that are originating in third country but trans-shipped through India;
(v) Deemed Exports;
(vi) SEZ/EOU/EHTP/BPT/FTWZ products exported through DTA units;
(vii) Items, which are restricted or prohibited for export under Schedule-2 of Export Policy in ITC (HS), unless specifically notified in Appendix 3B.
(viii) Service Export.
(ix) Red sanders and beach sand.
(x) Export products which are subject to Minimum export price or export duty.
(xi) Diamond Gold, Silver, Platinum, other precious metal in any form including plain and studded jewellery and other precious and semi-precious stones.
(xii) Ores and concentrates of all types and in all formations.
(xiii) Cereals of all types.
(xiv) Sugar of all types and all forms.
(xv) Crude/Petroleum oil and crude/primary and base products of all types and all formulations.
(xvi) Export of milk and milk products.
(xvii) Export of Meat and Meat Products.
(xviii) Products wherein precious metal/diamond are used or Articles which are studded with precious stones.
(xix) Exports made by units in FTWZ.
6. List of items not allowed for import/or Scrips not be used for payment of Customs duty on the following items (Ref: Appendix‑ 3A of the Appendices and ANFs)
(1) Garlic, Peas and all other Vegetables with a Duty of more than 30% under Chapter 7 of ITC (HS) Classification of Export and Import items.
(2) Coconut, Areca Nut, Oranges, Lemon, Fresh Grapes, Apple and Pears and all other fruitswith a Duty of more than 30% under Chapter 8 of ITC (HS) Classification of Export and Import items.
(3) All Spices with a Duty of more than 30% under Chapter 9 of ITC (HS) Classification of Export and Import items (except Cloves)
(4) Tea, Coffee and Pepper as per Chapter 9 of ITC (HS) Classification of Export and Import items.
(5) All Oil Seeds under Chapter 12 of ITC (HS) Classification of Export and Import items.
(6) Natural Rubber as per Chapter 40 of ITC (HS) Classification of Export and Import items.
(7) Capital Goods
(i) General-purpose agricultural tractors above 25 HP and upto 75 HP.
(ii) Stationary Diesel Engines.
(iii) Irrigation pumps.
(iv) Threshers for cereals.
(v) Combine harvesters suitable only for wheat and paddy crops.
(vi) Animal driven implements.
7. Notified Country Groups under MEIS (Ref: Appendix-3B of the Appendices & ANFs)
7.1 The Country Groups for the purpose of notified markets are as under:-
Category A: Traditional Markets (30) -European Union (28), USA, Canada.
Category B: Emerging & Focus Markets (139), Africa (55), Latin America and Mexico (45), CIS countries (12), Turkey and West Asian countries (13), ASEAN countries (10), Japan, South Korea, China, Taiwan,
Category C: Other Markets (70).
[Note: For list consisting the countries in each categories, see Table–I of the Appendix-3B given under heading “Reference Material”]
8. Commodities exported by Post /Courier through E-commerce eligible for reward under the Scheme [listed in Appendix C]
8.01 The following six commodities have been notified for being eligible for reward under the Scheme:-
(1) Handicraft Items/Products;
(2) Handloom Products;
(3) Books/Periodicals;
(4) Leather Footwear;
(5) Toys; and
The Customized Fashion Garments are garments that are made on specific request/order of customer and accordingly tailored/manufactured.
9. Products supported under MEIS and Level of Support
The following will explain the rationale for prescribing different rates of reward under the scheme:-
9.1 Higher rewards have been granted for the following category of products:
- Agricultural and Village industry products, presently covered under VKGUY.
- Value added and packaged products.
- Eco-friendly and green products that create wealth out of waste from agricultural and other waste products that generate additional income for the farmers, while improving the environment.
- Labour intensive Products with large employment potential and Products with large number of producers and /or exporters.
- Industrial Products from potential winning sectors.
- Hi-tech products with high export earning potential.
9.2 Markets Supported
- Most Agricultural products supported across the Globe.
- Industrial and other products supported in Traditional and/or Emerging markets only.
9.3 High potential products not supported earlier:
Support to 852 Tariff lines that fit in the product criteria but not provided support in the earlier FTP. Includes lines from Fruits, Vegetables, Dairy products, Oils meals, Ayush & Herbal Products, Paper, Paper Board Products.
9.4 Global support has been granted to the following category:
- Fruits, Flowers, vegetables
- Tea Coffee, Spices
- Cereals preparation, shellac, Essential oils
- Processed foods,
- Eco Friendly products that add value to waste
- Marine Products
- Handloom, Coir, Jute, products and Technical Textiles, Carpets Handmade.
- Other Textile and Readymade garments have been supported for European Union,
- USA, Canada and Japan.
- Handicraft, Sports Goods
- Furniture, wood articles
9.5 Support to major markets have been given to the following product categories
- Pharmaceuticals, Herbals, Surgicals
- Industrial Machinery, IC Engine, Machine tools, Parts, Auto Components/Parts
- Hand Tools, Pumps of All Types
- Automobiles, Two wheelers, Bicycles, Ships, Planes
- Chemicals, Plastics
- Rubber, Ceramic and Glass
- Leather garments, saddlery items, footwear
- Steel furniture, Prefabs, Lighters
- Wood , Paper, Stationary
- iron, steel, and base metals, products
9.6 Other sectors supported under MEIS
- 352 Defence related Product with export of US$ 17.7B consisting of Core Products (20),
- Dual Use products (60), General Purpose products (272).
- 283 Pharmaceutical products of Bulk Drugs & Drug Intermediates, Drug Formulations Biologicals, Herbal, Surgicals, and Vaccines.
- 96 lines of Environment related Goods, Machinery, and Equipments.
- 49 lines where mandatory BIS standards are prescribed.
- 7 lines of Technical Textiles.
9.7 Participation in global value chain of the items falling under the scheme:
- 1725 lines of Intermediate Goods – These goods become inputs in the manufacturing of other countries and will strengthen backward manufacturing linkages, which is vital for India’s participation in Global Value Chains.
- 1109 lines of Capital Goods sector- will also strengthen Manufacturing Base in India.
- 1730 lines of Consumer Goods sector- We hope a quantum jump in export from this sector with strengthening of Make in India Brand in near future.
9.8 Technology based analysis:
- 572 lines-Low skill Technology-intensive manufacturing.
- 1010 lines-Medium skill Technology-intensive manufacturing.
- 1309 lines-High Skill Technology-intensive manufacturing.
9.9 Women Centric Products supported under MEIS
(a) Women workers constitute 52% of plantation workers-203 lines of Tea Coffee, Spices, Cashew.
(b) 69% of the aggregate female employment is concentrated in the following sectors:-
(i) Manufacture of other food products -Jelly Confectionery, tomato ketchup, cooked stuffed pasta, pawa, mudi and the like, gingerbread , papad, pastries and cakes.
(ii) Manufacture of wearing apparel-396 lines of Readymade Garments
(c) Sectors that have a significant proportion of female employment (more than 25%):-
(i) Agricultural and animal husbandry service activities, except veterinary activities– 263 lines of basic Agriculture products.
(ii) Manufacture of footwear – 28 Footwear and Leather products.
(iii) Consumer Electronics and Electronic Components, watches and clocks -483lines.
10. Important Procedural Aspects of the Scheme
10.1 Filing of Application ( for export other than those covered by Para 10.2 below)
- Application to be filed online in specified application format i.e. ANF-3A using Digital Signature.
- For export of goods through Courier or foreign post offices through e-commerce, different procedure prescribed and is to be followed.
- Application to be filed with Concerned Regional Authority of DGFT on DFGT website.
- Separate Application is to be filed for each port of export.
- In case of exports through EDI port, hard copy of application, shipping bill, eBRC and RCMC are not required to be submitted. However, proof of landing in prescribe manner to be submitted.
- Relevant EDI shipping bill and e-BRC to be linked with on-line application.
- In case of exports though non-EDI port, hard copy of export promotion copy of non EDI shipping bills and proof of landing in prescribe manner is required to be submitted. But the hard copy of applications to DGFT, electronic Bank Realisation Certificate (e-BRC) and RCMC is not be submitted. Scanned copies of any other prescribed documents for claiming scrip are required to be submitted.
- The documents which are not required to be submitted (in original), required to be retained by the applicant for a period of 3 years from the date of issuance of scrip. Licensing Authority may call such documents in original at any time within 3 years.
- In case of failure to submit the original documents when demanded by licensing authority, the rewards granted are required to be refunded along with interest at the rate prescribed under Section 28 AA of Customs Act 1962, from the date of issuance of scrip.
- No manual feeding allowed for EDI shipments to the applicants in the online system.
- “Let Export Date” to be taken as the relevant date for determination of eligibility of product, corresponding ITC[HS] code, and markets for claiming rewards under MEIS
10.2 Procedure for filing Applications for Export of goods through courier or foreign post offices using e-Commerce
- Application to be filed on-line, using digital signature, in specified format i.e. ANF3D
- For the proof of landing, exporter may submit express operator landing certificate/ online web tracking print out indicating airway bill number as prescribed in enclosure (B) to ANF-3D.
- Separate application to be filed for each port of export.
- Submitted documents to be examined manually by RA before grant of scrip.
10.3 Transitional Arrangement
- Upto 30.06.2015, applicants in respect of exports on which FPS/MLFPS /FMS/ VKGUY/ SFIS are claimed has following choices:-
(i) To file applications in the manner prescribed in the previous policy(ies)
(ii) To file application under new procedure prescribed (under HBP 2015-20200 for MEIS
- From 01.07.2015, applications must be submitted under new procedure prescribed (under HBP-2015-2020) for MSIS.
10.4 Submission of Proof of Landing (Ref: Paragraph 3.03 of HBP)
- Where reward is available to all countries, proof of landing is not required to be submitted.
- Documents as a proof of landing of export consignment in notified market can be digitally uploaded in the following manner:-
- Scanned copy of document i.e. self-attested copy of import bill of entry filed by importer in specified market, may be upload under his digital signature by any
- exporter.
- Status holders falling in the category of Three Star, Four Star or Five Star export house category may upload scanned copies of documents, namely, Tracking report from the goods carrier (Shipping Line/Airline etc. or his accredited agent in India) duly certified by them, evidencing arrival of export cargo to destination Market
- In all other cases, the physical copy, in original, to be filed by all categories of exporters.
- As proof of landing of export consignment in notified Market, the exporter may file any of the following documents:-:
(i) A self-attested copy of import bill of entry filed by importer in specified market, or
(ii) Delivery order issued by port authorities, or
(iii) Arrival notice issued by goods carrier, or
(iv) scanned copies of documents, namely, Tracking report from the goods carrier (Shipping Line/Airline etc. or his accredited agent in India) duly certified by them, evidencing arrival of export cargo to destination Market
(v) For Land locked notified Market, Rail/Lorry receipts of transportation of goods from Port to Land locked notified Market,
(vi) Any other document that may satisfactorily prove to RA concerned that goods have landed in / reached the notified Market.
10.5 Determination of Jurisdictional Officer of Regional Authority of DGFT
- Applicant to have option to choose Jurisdictional RA on the basis of Corporate Office/ Registered Office/Head Office/ Branch Office address endorsed on IEC for submitting application/ applications. .
- Option need to be exercised at the beginning of financial year.
- Once an option is exercised, no change would be allowed for claims relating to that year.
10.6 Port of Registration under MEIS
- Duty Credit Scrip (including splits) under MEIS to be issued with a single port of registration which shall be the port of export.
- Duty credit scrip needs to be registered at the port of exports prior to usage of duty credit.
- Once registered at EDI port, scrip to be automatically used at any EDI port for import and at any manual port under Telegraphic Release Advise (TRA) procedure.
- In case port of registration is a manual port, TRA required for imports at any other port.
10.7 Declaration of Intent to Claim Reward on the Shipping Bill
- The following declaration on the Shipping Bills on all category of Shipping bill in order to be eligible for claiming rewards under MEIS:
“We intend to claim rewards under Merchandise Exports From India Scheme (MEIS)”.
10.8 Last date of filing of application for Duty Credit Scrips
- Application for obtaining Duty Credit Scrip under MEIS shall be filed within a period of :
(i) Twelve months from the Let Export (LEO) date or
(ii) Three months from the date of :
(1) Uploading of EDI shipping bills onto the DGFT server by Customs.
(2) Printing/ release of shipping bills for Non-EDI shipping bills.
whichever is later.
10.9 Validity period and Revalidation
- Duty Credit Scrip to be valid for a period of 18 months from the date of issue and must be valid on the date on which actual debit of duty is made.
- Revalidation of Duty Credit Scrip shall not be permittedunless validity has expired while in custody of Customs Authority / RA.
10.10 Facility for Split Scrips (Ref: Paragraph 3.09 of the HBP)
- On request, split certificates of Duty Credit Scrip subject to a minimum of Rs.5 Lakh each and multiples thereof may also be issued, at the time of application.
- After issuance, splits certificates permitted with same port of registration as appearing on the original Scrip- in respect of EDI enabled ports.
- The facility of splits not allowed after issue of Scrip- in case of export through non-EDI ports.
10.11 Procedure to upload documents by Chartered Accountant/Company Secretary/Cost Accountant
- Some of the Annexures attached to ANF-3B, ANF-3C and ANF-3D- are required to be signed by these Chartered Accountant / Company Secretary / Cost Accountant signatories.
- E -procedure being developed to upload digitally signed documents by the above said signatories.
- Till such time, such annexures attached to ANF-3B, ANF-3C, ANF-3D would continue to be submitted in physical from to RA.
- After creation of such facility, Exporter will be required to link digitally uploaded annexure with his online applications.
10.12 Import from private / public Bonded warehouses (Ref: Paragraph 3.11 of HBP and Paragraph 2.36 of FTP)
- Entitlement allowed to be used for import from private / public bonded warehouses subject to fulfillment of paragraph 2.36 of FTP and terms and conditions of DoR notification.
10.13 Re-export of defective/unfit goods(Ref: 3.12 of HBP)
- Goods imported, which are found defective or unfit for use, may be reexported, as per DoR guidelines.
- Where Duty Credit Scrip has been used for imports, Customs shall issue a certificate containing particulars of Scrip used, date of import of re-exported goods and amount debited while importing such goods.
- Based on this certificate, upon application, a fresh Scrip shall be issued by concerned RA to extent of 98% of debited amount, with same port of registration and valid for a period equivalent to balance period available on date of import of the defective / unfit goods.
11. Reference Material
11.1 Text of Relevant FTP Provisions
3.00 Objective: The objective of schemes under this chapter is to provide rewards to exporters to offset infrastructural inefficiencies and associated costs involved and to provide exporters a level playing field.
3.01 Exports from India Schemes: There shall be following two schemes for exports of Merchandise and Services respectively:
(i) Merchandise Exports from India Scheme (MEIS).
(ii) Service Exports from India Scheme (SEIS).
3.02 Nature of Rewards: Duty Credit Scrips shall be granted as rewards under MEIS and SEIS. The Duty Credit Scrips and goods imported / domestically procured against them shall be freely transferable. The Duty Credit Scrips can be used for:
(i) Payment of Customs Duties for import of inputs or goods, except items listed in Appendix 3A.
(ii) Payment of excise duties on domestic procurement of inputs or goods, including capital goods as per DoR notification.
(iii) Payment of service tax on procurement of services as per DoR notification.
(iv) Payment of Customs Duty and fee as per paragraph 3.18 of this Policy.
3.03 Objective: Objective of Merchandise Exports from India Scheme (MEIS) is to offset infrastructural inefficiencies and associated costs involved in export of goods/products, which are produced/manufactured in India, especially those having high export intensity, employment potential and thereby enhancing India’s export competitiveness.
3.04 Entitlement under MEIS: Exports of notified goods/products with ITC[HS] code, to notified markets as listed in Appendix 3B, shall be rewarded under MEIS. Appendix 3B also lists the rate(s) of rewards on various notified products [ITC (HS) code wise]. The basis of calculation of reward would be on realised FOB value of exports in free foreign exchange, or on FOB value of exports as given in the Shipping Bills in free foreign exchange, whichever is less, unless otherwise specified.
3.05 Export of goods through courier or foreign post offices using e-Commerce
(i) Exports of goods through courier or foreign post office using e-commerce, as notified in Appendix 3C, of FOB value upto Rs.25000 per consignment shall be entitled for rewards under MEIS.
(ii) If the value of exports using e-commerce platform is more than Rs 25000 per consignment then MEIS reward would be limited to FOB value of Rs.25000 only.
(iii) Such goods can be exported in manual mode through Foreign Post Offices at New Delhi, Mumbai and Chennai.
(iv) Export of such goods under Courier Regulations shall be allowed manually on pilot basis through Airports at Delhi, Mumbai and Chennai as per appropriate amendments in regulations to be made by Department of Revenue. Department of Revenue shall fast track the implementation of EDI mode at courier terminals.
3.06 Ineligible categories under MEIS : The following exports categories /sectors shall be ineligible for Duty Credit Scrip entitlement under MEIS
(i) EOUs / EHTPs / BTPs/ STPs who are availing direct tax benefits /exemption.
(ii) Supplies made from DTA units to SEZ units
(iii) Export of imported goods covered under paragraph 2.46 of FTP;
(iv) Exports through trans-shipment, meaning thereby exports that are originating in third country but trans-shipped through India;
(v) Deemed Exports;
(vi) SEZ/EOU/EHTP/BPT/FTWZ products exported through DTA units;
(vii) Items, which are restricted or prohibited for export under Schedule-2 of Export Policy in ITC (HS), unless specifically notified in Appendix 3B.
(viii) Service Export.
(ix) Red sanders and beach sand.
(x) Export products which are subject to Minimum export price or export duty.
(xi) Diamond Gold, Silver, Platinum, other precious metal in any form including plain and studded jewellery and other precious and semi-precious stones.
(xi) Ores and concentrates of all types and in all formations.
(xii) Ores and concentrates of all types and in all formations.
(xiii) Cereals of all types.
(xiv) Sugar of all types and all forms.
(xv) Crude / petroleum oil and crude / primary and base products of all types and all formulations.
(xvi) Export of milk and milk products.
(xvii) Export of Meat and Meat Products.
(xviii) Products wherein precious metal/diamond are used or Articles which are studded with precious stones.
(xix) Exports made by units in FTWZ.
3.11 Remittances through Credit Card and other instruments for MEIS and SEIS: Free Foreign Exchange earned through international credit cards and other instruments, as permitted by RBI shall also be taken into account for computation of value of exports.
3.12 Effective date of schemes (MEIS and SEIS) : The schemes shall come into force with effect from the date of notification of this Policy, i.e. the rewards under MEIS/SEIS shall be admissible for exports made/services rendered on or after the date of notification of this Policy.
3.13 Special Provisions
(a) Government reserves the right in public interest, to specify export products or services or markets, which shall not be eligible for computation of entitlement of duty credit scrip.
(b) Government reserves the right to impose restriction / change the rate/ ceiling on Duty Credit Scrip under this chapter.
(c) Government may also notify goods in Appendix 3A which shall not be allowed for debiting through Duty Credit Scrips in case of import.
(d) Government may prescribe value cap of any kind for a product(s) or limit total reward per IEC holder under this chapter at any time.
Common Provisions for Exports from India Schemes (MEIS and SEIS)
3.14 Transitional Arrangement : For the goods exported or services rendered upto the date of notification of this Policy, which were otherwise eligible for issuance of scrips under erstwhile Chapter 3 of the earlier Foreign Trade Policy(ies) and scrip is applied / issued on or after notification of this Policy against such export of goods or services rendered, the then prevailing policy and procedure regarding eligibility, entitlement, transferability, usage of scrip and any other condition in force at the time of export of goods or rendering of the services, shall be applicable to such scrips.
3.15 CENVAT/ Drawback : Additional Customs duty/excise duty/Service Tax paid in cash or through debit under Duty Credit scrip shall be adjusted as CENVAT Credit or Duty Drawback as per DoR rules or notifications. Basic Custom duty paid in cash or through debit under Duty Credit scrip shall be adjusted for Duty Drawback as per DoR rules or notifications.
3.16 Import under lease financing : Utilization of Duty Credit Scrip shall be permitted for payment of duty in case of import of capital goods under lease financing in terms of provision in paragraph 2.34 of FTP.
3.17 Transfer of export performance
(a) Transfer of export performance from one IEC holder to another IEC holder shall not be permitted. Thus, a shipping bill containing name of applicant shall be counted in export performance / turnover of applicant only if export proceeds from overseas are realized in applicant’s bank account and this shall be evidenced from e – BRC / FIRC.
(b) However, MEIS, rewards can be claimed either by the supporting manufacturer (along with disclaimer from the company / firm who has realized the foreign exchange directly from overseas) or by the company/ firm who has realized the foreign exchange directly from overseas.
3.18 Facility of payment of custom duties in case of E.O. defaults and fee through duty credit scrips
(a) Duty Credit Scrip can be utilised / debited for payment of Custom Duties in case of EO defaults for Authorizations issued under Chapters 4 and 5 of this Policy. Such utilization /usage shall be in respect of those goods which are permitted to be imported under the respective reward schemes. However, penalty / interest shall be required to be paid in cash.
(b) Duty credit scrips can also be used for payment of composition fee under FTP, for payment of application fee under FTP, if any and for payment of value shortfall in EO under para 4.49 of HBP 2015-20.
3.19 Risk Management System
(a) A Risk Management System shall be in operation whereby every month Computer system in DGFT Headquarters, on random basis, will select 10% of cases for each RA where scrips have already been issued, under each scheme. RA in turn may call for original documents in all such selected cases for further examination in detail. In case any discrepancy and/ or over claim is found on such examination, the applicant shall be under obligation to rectify such discrepancy and/or refund over claim in cash with interest at the rate prescribed under section 28 A A of the Customs Act 1962, from the date of issue of scrip in the relevant Head of Account of Customs within one month. The original holder of scrip, however, may refund such over claim by surrendering the same scrip whether partially utilized or fully unutilized, without interest.
(b) Regional Authority may ask for original proof of landing certificate, annexures attached to ANFs or any other document, which has been uploaded digitally at any time within three years from the date of issue of scrip. Failure to submit such documents in original would make applicant liable to refund the reward granted along with interest at the rate prescribed under section 28 AA of the Customs Act 1962, from the date of issuance of scrip. It would be the responsibility of applicant to maintain such documents, certificate etc. for a period of at least three years from the date of issuance of scrips.
11.2 Text of Relevant HOP Provisions
3.01 Merchandise Exports From India Scheme (MEIS)
(a) Policy for Merchandise Exports from India Scheme (MEIS) is given in Chapter 3 of FTP.
(b) An application for claiming rewards under MEIS on exports(other than Export of goods through courier or foreign post offices using e-Commerce), shall be filed online, using digital signature, on DGFT website at http://dgft.gov.in with RA concerned in ANF 3A. The relevant shipping bills and e BRC shall be linked with the on line application.
(c) If application is filed for exports made through EDI ports, then hard copy of the following documents need not be submitted to RA: hard copy of applications to DGFT, EDI shipping bills, electronic Bank Realisation Certificate (e-BRC) and RCMC. The applicant shall submit the proof of landing in the manner prescribed under paragraph 3.03 of HBP.
(d) In case application is filed for exports made through non EDI ports, then applicant need to submit export promotion copy of non EDI shipping bills. The applicant shall submit the proof of landing in the manner prescribed under paragraph 3.03 of HBP. The applicant shall upload scanned copies of any other prescribed documents for claiming scrip unless specified otherwise. However applicant need not submit hard copy of applications to DGFT, electronic Bank Realisation Certificate (e-BRC) and RCMC in this case also.
(e) Applicant shall file separate application for each port of export.
(f) Processing of Non EDI Shipping bills at RA: In cases the Non EDI shipping bills or the shipping bills not received through the Message Exchange from Customs, concerned RA shall verify the details entered by the exporter from the original shipping bills before grant of scrip.
(g) No manual feeding allowed for EDI shipments: For EDI Shipping Bill, no manual feeding of Shipping bill details shall be allowed to the applicants in the online system. Rewards will be granted by RAs without the need for cross verifying EDI Shipping Bill details.
(h) RA shall process the electronically acknowledged files and scrip shall be issued after due scrutiny of electronic documents.
(i) The documents which are not required to be submitted in original, shall be retained by the applicant for a period of 3 years from the date of issuance of scrip.
(j) Licensing Authority may call such documents in original at any time within 3 years. In case the applicant fails to submit the original documents on demand by Licensing Authority the applicant shall be liable to refund the rewards granted along with interest at the rate prescribed under Section 28 AA of Customs Act 1962, from the date of issuance of scrip.
(k) Eligibility of product, corresponding ITC[HS] code, and markets (as given in Appendix 3B) for claiming rewards under MEIS shall be determined from Let Export Date as per Paragraph 9.12 of HBP.
3.02 Applications for Export of goods through courier or foreign post offices using e-Commerce
(a) Application shall be filed on line, using digital signature, in ANF-3D by exporter. The applicant shall submit the proof of landing in the manner prescribed under paragraph 3.03 of HBP.
(b) Applicant shall file separate application for each port of export.
(c) RA will manually examine the submitted documents before grant of scrip.
3.03 Proof of Landing
(a) Wherever the reward under MEIS is available to all countries, proof of landing shall not be required to be submitted for claiming the reward
(b) Uploading/submission of documents, as a proof of landing:
As a measure of ease of doing business, documents as a proof of landing of export consignment in notified market can be digitally uploaded in the following manner:-
(i) Any exporter may upload the scanned copy of document as mentioned at paragraph 3.03 (c) (i) under his digital signature.
(ii) Status holders falling in the category of Three Star, Four Star or Five Star export house category may upload scanned copies of documents as mentioned at paragraph 3.03(c) (iv).
(iii) In all other cases the physical copy, in original, shall be filed by all categories of exporters.
(c) Applicant shall be required to submit or upload, as the case may be, any one of the following documents as a proof of landing of export consignment in notified Market:
(i) A self attested copy of import bill of entry filed by importer in specified market, or
(ii) Delivery order issued by port authorities, or
(iii) Arrival notice issued by goods carrier, or
(iv) Tracking report from the goods carrier (Shipping Line/Airline etc. or his accredited agent in India) duly certified by them, evidencing arrival of export cargo to destination Market, or
(v) For Land locked notified Market, Rail/Lorry receipts of transportation of goods from Port to Land locked notified Market,
(vi) Any other document that may satisfactorily prove to RA concerned that goods have landed in / reached the notified Market.
(d) In case of (iv) and (vi) above, the accredited agent of the Goods Carrier must certify that he is the accredited agent of the concerned Goods Carrier on the date of issuance of the tracking report / document.
(e) Further, in the case of issuance of any other document under (vi) above, the accredited agent must state that proof of landing of goods in relevant notified Market is given based on information available in the Goods Carrier’s backup database and he has verified the same and issued this document accordingly.
(f) In cases of exports using e commerce, exporter may submit express operator landing certificate/online web tracking print out indicating airway bill number as prescribed in enclosure (B) to ANF 3D.
Common Procedural features applicable to MEIS and SEIS, unless specifically provided for:
3.05 Transitional Arrangement
(a) For the goods exported or services rendered upto the date of notification of current Foreign Trade Policy, which were otherwise eligible for issuance of scrip under erstwhile chapter 3 of the earlier Foreign Trade Policy(ies) and scrip is applied on or after the date of notification of current Foreign Trade Policy against such export of goods or services rendered, the application shall be made to Jurisdictional RA in the form with documents as prescribed in the HBP v I 2009-2014.
(b) Upto 30th June 2015, applicants in respect of exports on which FPS/MLFPS/FMS/VKGUY/SFIS are claimed, shall have a choice to file applications in the manner prescribed in the previous policy(ies) or in the manner given in paragraph 3.01 or paragraph 3.04, as applicable, of HBP 2015-20. From 1st July 2015, all such applications shall be submitted in the manner given in paragraph 3.01 or paragraph 3.04, as applicable, of HBP 2015-20 only.
(c) Applicants shall continue to file application in respect of SHIS, IEIS and Agri Infrastructure incentive scheme scrip in the application form and manner prescribed in the previous policy (ies).
3.06 Jurisdictional RA / RA Concerned
Applicant shall have option to choose Jurisdictional RA on the basis of Corporate Office/ Registered Office/Head Office/ Registered Office/Head Office/ Branch Office address endorsed on IEC for submitting application/applications under MEIS and SEIS. This option need to be exercised at the beginning of financial year. Once an option is exercised, no change would be allowed for claims relating to that year. To illustrate, if an exporter has chosen RA Chennai for claiming rewards for exports made in 2015-16,then all claims for exports made in 2015-16, irrespective of the date of application shall be made to RA Chennai only.
3.07 Applicability of Provisions contained in Chapter 2 and 9 of this HBP: Provisions contained in Chapter 2 and 9 of this HBP shall apply to MEIS and SEIS.
3.08 Port of Registration of Scrips
(a) Port of Registration under MEIS would be as follows:
(i) Duty Credit Scrip (including splits) under MEIS shall be issued with a single port of registration which shall be the port of export.
(ii) Duty credit scrip needs to be registered at the port of exports. This is to be done prior to allowing usage of duty credit. Once registered at EDI port, scrip can be automatically used at any EDI port for import and at any manual port under Telegraphic Release Advise (TRA) procedure.
(iii) In case port of registration is a manual port, TRA shall be required for imports at any other port.
(b) In case of scrip applied under Service Exports from India Scheme, the applicant can choose any port as port of registration and mention it in the application at the appropriate column. RA will issue the scrip with such port of registration. Such Duty credit scrip needs to be registered at the port of registration of duty credit. Once registered at EDI port, scrip can be automatically be used at any EDI port for import and at any manual port under Telegraphic Release Advise (TRA) procedure. In case port of registration is a manual port, TRA shall be required for imports at any other port.
3.09 Facility for Split Scrips
(a) On request, split certificates of Duty Credit Scrip subject to a minimum of Rs.5 Lakh each and multiples thereof may also be issued, at the time of application.
(b) Once Duty Credit Scrip has been issued, request for splits can be permitted with same port of registration as appearing on the original Scrip. The above procedure shall be applicable only in respect of EDI enabled ports.
(c) In case of export through non-EDI ports, the facility of splits shall not be allowed after issue of Scrip.
3.10 Procedure to upload documents by Chartered Accountant / Company Secretary / Cost Accountant
(a) In order to move towards paperless processing of reward schemes, an electronic procedure is being developed to upload digitally signed documents by Chartered Accountant/Company Secretary/Cost Accountant. Such documents like annexure attached to ANF-3B, ANF-3C and ANF-3D, which are at present signed by these signatories, can be facilitated by this procedure.
(b) Till such time it is made mandatory to upload these annexure digitally, such annexures attached to ANF 3B, ANF3C, ANF3D would continue to be submitted in physical from to RA.
(c) Exporter shall link digitally uploaded annexure with his online applications after creation of such facility.
3.11 Import from private / public Bonded warehouses : Entitlement can be used for import from private / public bonded warehouses subject to fulfillment of paragraph 2.36 of FTP and terms and conditions of DoR notification.
3.12 Re-export of defective / unfit goods : Goods imported which are found defective or unfit for use, may be re-exported, as per DoR guidelines. Where Duty Credit Scrip has been used for imports, Customs shall issue a certificate containing particulars of Scrip used, date of import of re-exported goods and amount debited while importing such goods. Based on this certificate, upon application, a fresh Scrip shall be issued by concerned RA to extent of 98% of debited amount, with same port of registration and valid for a period equivalent to balance period available on date of import of the defective / unfit goods.
3.13 Validity period and Revalidation : Duty Credit Scrip shall be valid for a period of 18 months from the date of issue and must be valid on the date on which actual debit of duty is made. Revalidation of Duty Credit Scrip shall not be permitted unless covered under paragraph 2.20(c) of HBP.
3.14 Declaration of Intent on shipping bills for claiming rewards under MEIS including export of goods through courier or foreign post offices using e-Commerce.
(a) Export shipments filed under all categories of the Shipping Bills would need the following declaration on the Shipping Bills in order to be eligible for claiming rewards under MEIS: “We intend to claim rewards under Merchandise Exports From India Scheme (MEIS)”Ǥ Such declaration shall be required even for export shipments under any of the schemes of Chapter 4 (including drawback), Chapter 5 or Chapter 6 of FTP. In the case of shipping bills (other than free shipping bills), such declaration of intent shall be mandatory with effect from 1st June 2015.
(b) Whenever there is a decision during the financial year to include any new product/goods or new markets then to avail such rewards:
(i) For exports of such products/goods, to such markets, a grace period of one month from the date of notification/public notice will be allowed for making this declaration of intent.
(ii) After the grace period of one month, all exports (of such products/goods or to such markets) would have to include the declaration of intent on all categories of shipping bills.
(iii) For exports made prior to date of notification/public notice of products/markets, such a declaration would not be required since such exports would have already taken place.
3.15 Last date of filing of application for Duty Credit Scrips
(a) Application for obtaining Duty Credit Scrip under MEIS shall be filed within a period of :
(i) Twelve months from the Let Export (LEO) date or
(ii) Three months from the date of :
(1) Uploading of EDI shipping bills onto the DGFT server by Customs.
(2) Printing! release of shipping bills for Non EDI shipping bills.
whichever is later, in respect of shipments for which claim is being filed.
(b) For SEIS, the last date for filing application shall be 12 months from the end of relevant financial year of claim period.
3.16 Application for Shipments from EDI Ports and Non-EDI Ports under MEIS
(a) Shipments from EDI Ports and Non-EDI Ports cannot be clubbed in one application.
(b) Port of registration for EDI enabled ports shall be the port of export. Accordingly separate application shall be filed for each EDI port.
(c) In case of exports through non-EDI port, the port of registration shall be the relevant non EDI port of exports. Accordingly separate application shall be filed for each non EDI port.
(d) Multiple applications can be filed and supplementary cut shall not be applicable. However, an application can be filed with upto a maximum of 50 shipping bills.
3.17 Risk Management System
The policy relating to Risk Management System is given in Paragraph 3.19 of FTP. The Risk Management System shall be in operation as under:-
(a) Computer System in DGFT HQ, on random basis, will select 10% of cases for each RA which has issued scrips in the preceding month by 10th of the month.
(b) The list of such selected cases will be sent to concerned RA by NIC by 15th of the month.
(c) Concerned RA, will in turn, ask for the original documents by 30th of the month for examination in detail.
(d) The applicant shall be under obligation to submit the document asked for in the next 15 days.
(e) Concerned RA in turn will examine such documents in next 15 days. In cases, there is any deficiency the applicant shall rectify it in next one month from the date of communication by RA. In case of excess availment of rewards, the applicant shall refund the excess claim with interest as prescribed in paragraph 3.19 of FTP.
(f) In case the applicant fails to submit the original documents! rectify the deficiencies ! refund the excess claim as stipulated above, RA will initiate action as per FTDR Act and Rules.
11.3 Text of Relevant Appendices
11.3.1. APPENDIX-3A
List of items not allowed for import under Export from India Schemes under Chapter 3, unless otherwise specified (Read Para 3.02 of FTP)
|
Sr. No. |
Name of the Product |
| 01 | Garlic, Peas and all other Vegetables with a Duty of more than 30% under Chapter 7 of ITC (HS) Classification of Export and Import items. |
| 02 | Coconut, Areca Nut, Oranges, Lemon, Fresh Grapes, Apple and Pears and all other fruits with a Duty of more than 30% under Chapter 8 of ITC (HS) Classification of Export and Import items. |
| 03 | All Spices with a Duty of more than 30% under Chapter 9 of ITC (HS) Classification of Export and Import items (except Cloves) |
| 04 | Tea, Coffee and Pepper as per Chapter 9 of ITC (HS) Classification of Export and Import items. |
| 05 | All Oil Seeds under Chapter 12 of ITC (HS) Classification of Export and Import items. |
| 06 | Natural Rubber as per Chapter 40 of ITC (HS) Classification of Export and Import items. |
| 07 | Capital Goods
(i) General-purpose agricultural tractors above 25 HP and upto 75 HP. (ii) Stationary Diesel Engines. (iii) Irrigation pumps. (iv) Threshers for cereals. (v) Combine harvesters suitable only for wheat and paddy crops. (vi) Animal driven implements. |
11.3.2 APPENDIX-3B
List of products and list of markets eligible under Merchandise Exports from India Scheme (MEIS) (Kindly see Paras 3.03 to 3.06 of FTP and Para 3.01 to 3.03 of HBP and other common procedural features applicable to MEIS).
Vide DGFT Public Notice No. 2/2015-2020, dated 1.4.2015, the List of products as well as list of markets eligible under MEIS has been notified in the form of Table-I and Table-2. Table-I provides the lists of countries under Country Groups “A”, “B” and “C”Ǥ The Table-2 prescribes the ITC (HS)-wise Schedule of Rates of rewards under the Scheme.
Table 1-List of Countries under Country Group A, Country Group B and Country Group C
I-Country Group A
(1) Austria, (2) Belgium, (3) Bulgaria, (4) Canada, (5) Croatia, (6) Cyprus, (7) Czech Republic, (8) Denmark, (9) Estonia, (10) Finland, (11) France, (12) Germany, (13) Greece, (14) Hungary, (15) Ireland, (16) Italy, (17) Latvia, (18) Lithuania, (19) Luxembourg, (20) Malta, (21) Netherlands, (22) Poland, (23) Portugal, (24) Romania, (25) Slovak Republic, (26) Slovenia, (27) Spain, (28) Sweden, (29) United Kingdom, (30) United States of America
II-Country Group B
(1) Algeria, (2) Angola, (3) Antigua, (4) Argentina, (5) Armenia, (6) Azerbaijan, (7) Bahamas, (8) Bahrain , (9) Barbados, (10) Belarus, (11) Belize, (12) Benin, (13) Bermuda, (14) Bolivia, (15) Botswana, (16) British Virgin Islands, (17) Brazil, (18) Brunei, (19) Burkina Faso, (20) Burundi, (21) Central African Republic, (22) Cambodia, (23) Cameroon, (24) Canary Island, (25) Cape Verde Island, (26) Cayman Island, (27) Chad, (28) Chile, (29) China PRP, (30) Colombia, (31) Comoros, (32) Congo Democratic Republic, (33) Congo Republic, (34) Costa Rica, (35) Cote D’ Ivoire, (36) Cuba, (37) Djibouti, (38) Dominic Rep, (39) Dominica, (40) Ecuador, (41) Egypt , (42) El Salvador, (43) Equatorial Guinea, (44) Ethiopia, (45) Falkland Island, (46) French Guiana, (47) Gabon, (48) Gambia, (49) Georgia, (50) Ghana, (51) Grenada, (52) Guadeloupe, (53) Guatemala, (54) Guinea, (55) Guinea Bissau, (56) Guyana, (57) Haiti, (58) Honduras, (59) Indonesia, (60) Iran, (61) Iraq, (62) Israel, (63) Jamaica, (64) Japan, (65) Jordan, (66) Kazakhstan, (67) Kenya, (68) Korea Republic (South Korea), (69) Kuwait, (70) Kyrgyzstan, (71) Lao PDR, (72) Lebanon, (73) Lesotho, (74) Liberia, (75) Libya, (76) Madagascar, (77) Malawi, (78) Malaysia, (79) Mali, (80) Martinique, (81) Mauritania, (82) Mauritius, (83) Mexico, (84) Moldova, (85) Montserrat, (86) Morocco, (87) Mozambique, (88) Myanmar, (89) Namibia, (90) Netherland Antilles, (91) Nicaragua, (92) Niger, (93) Nigeria, (94) Oman, (95) Panama Republic, (96) Paraguay, (97) Peru, (98) Philippines, (99) Qatar, (100) Reunion, (101) Russia, (102) Rwanda, (103) Sao Tome, (104) Saudi Arab, (105) Senegal, (106) Seychelles, (107) Sierra Leone, (108) Singapore, (109) Somalia, (110) South Africa, (111) St Helena, (112) St Kitt N A, (113) St Lucia, (114) St Vincent, (115) Sudan, (116) Suriname, (117) Swaziland, (118) Syria, (119) Taiwan, (120) Tajikistan, (121) Tanzania Republic, (122) Thailand, (123) Togo, (124) Trinidad, (125) Tunisia, (126) Turkey, (127) Turkmenistan, (128) Turks and Caicos Islands, (129) United Arab Emirates, (130) Uganda, (131) Ukraine, (132) Uruguay, (133) Uzbekistan, (134) Venezuela, (135) Vietnam Socialist Republic, (136) Virgin Island US, (137) Yemen Republic, (138) Zambia, (139) Zimbabwe.
III-Country Group C
(1) Afghanistan, (2) Albania, (3) American Samoa, (4) Andorra, (5) Anguilla, (6) Antarctica, (7) Aruba, (8) Australia, (9) Bangladesh, (10) Bhutan, (11) Bosnia and Herzegovina, (12) Channel Islands, (13) Christmas Islands, (14) Cocos Islands, (15) Cook Islands, (16) Eritrea, (17) Faroe Islands, (18) Fiji Island, (19) French Polynesia, (20) French Southern and Antarctic Lands (Fr S Ant Tr), (21) Gibraltar, (22) Greenland, (23) Guam, (24) Heard Macdonald, (25) Hong Kong, (26) Iceland, (27) Kiribati Rep, (28) Korea DPR (North Korea), (29) Liechtenstein, (30) Macao, (31) Macedonia, (32) Maldives, (33) Marshall Islands, (34) Micronesia, (35) Monaco, (36) Mongolia, (37) Montenegro, (38) N. Mariana Islands, (39) Nauru Republic, (40) Nepal, (41) Neutral Zone, (42) New Caledonia, (43) New Zealand, (44) Niue Islands, (45) Norfolk Islands, (46) Norway, (47) Pacific Islands, (48) Pakistan, (49) Palau, (50) Panama, (51) Papua New Guyana, (52) Pitcairn Islands, (53) Puerto Rico, (54) SaharwiA.Dm Republic, (55) Samoa, (56) San Marino, (57) Serbia, (58) Solomon Island, (59) Sri Lanka DSR, (60) St Pierre, (61) Switzerland, (62) Timor Leste, (63) Tokelau Islands, (64) Tonga, (65) Tuvalu, (66) Serbia (67) Montenegro, (68)Vanuatu Republic, (69) Territory of the Wallis and Futuna Islands (70) Any other country not listed in the Country Groups A or B will be treated as part of Country Group C.
Table-2
[To see Table-2, visit DGFT website www.dgft.nic.in under tab heading “public notices” or “download”]
11.3.3. APPENDIX-3C
(Read Para3.05 of FTP)
List of eligible category under MEIS if exported through using E-commerce platform
| Sr. No. | Category |
| 1 | Handicraft Items/Products |
| 2 | Handloom Products |
| 3 | Books/Periodicals |
| 4 | Leather Footwear |
| 5 | Toys |
| 6 | Customised Fashion Garments* |
Notes :
1. The MEIS benefits on exports admissible for handicraft /handloom products shall be allowed only if the export documents show that the items exported are handicraft /handloom products respectively.
2.In case of any doubt about a product being a handicraft product, a certificate from Development Commissioner (Handicraft) shall be required.
3.* Customised Fashion Garments are garments that are made on specific request/order of customer and accordingly tailored/manufactured.
11.3.4. ANF-3A
ANF – 3A
Application Form for Merchandise Exports from India Scheme (MEIS)
(Kindly read Paras 3.03 to 3.06 of FTP and Para 3.01 to 3.03 of HBP and other common procedural features applicable to
MEIS before filing application)
(Please note that separate applications are required to be filed for separate years (AM15, AM16 etc.) based on Let Export date. Shipments from EDI Ports and Non-EDI Ports cannot be clubbed in one application. Application shall be filed for each EDI port and each Non EDI port separately.
| 1. | Application Details: | ||||||||||
| i | IEC No. | ||||||||||
| ii | Name | ||||||||||
| iii | Address | ||||||||||
| iv | Telephone No. | ||||||||||
| v. | Email ID | ||||||||||
Part B
2. Application Details:
(i) Export Licensing Year (pl. specify the year in which export has been made, based on Let export date (Para 9.12 of HBP):
(ii) Date of filing of Application:
(iii) Port of Export for this Application:
Note: Applicant to select/feed the details of one shipping bill at a time .A maximum of 50 shipping bills can be filed in one application
3. Details of Export:
Shipping Bill Details and Other details |
|||||||||||
Sr No |
Ship ping Bill/Airway Bill Number |
Date of Ship ping Bill / Airway Bill |
Port Code |
Let export date |
ITC (HS) code |
Product Description as per Sipping Bill |
Country Name and Relevant SI No. of Appendix 3B( Part 1) |
Product SI No. of Appendix 3B (Part 2) |
Realized FOB value of Exports or FOB value as given in S/B, whichever is less (in free foreign exchange) |
Date of realization |
|
Value |
Currency Code |
||||||||||
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
Exchange Rate |
FOBin Rs.ie 10×13 |
Rate of Entitlement as per Appendix 3B (Part 2) (%) |
Entitlement Amount (in Rs.) |
Late Cut % if any |
Late cut Amount (in Rs.) |
Entitlement after Late Cut (in Rs.) |
|||||
(13) |
(14) |
(15) |
(16) |
(17) |
(18) |
(19) |
|||||
(16) = (14)X(15) |
18=(16X17) |
19=16-18 |
|||||||||
4. Number of Split Certificates required (in multiples of Rs 5 lakhs each):
5. Port of Registration for the purpose of imports.(The port of registration shall be the port from which exports have taken place)
6. DECLARATION / UNDERTAKING
1 |
I/We hereby certify that :A. the entity for whom the application has been made have not been penalized under any of the following Acts (as amended from time to time): (i) The Customs Act, 1962, (ii) The Central Excise Act 1944, (iii) Foreign Trade (Development & Regulation) Act 1992, (iv) The Foreign Exchange Management Act,1999; and (v) The Conservation of Foreign Exchange, Prevention of Smuggling Activities Act, 1974 B. none of the Directors / Partners /Proprietor / Karta / Trustees of the company /firm /HUF/Trust, (as the case may be), is/are a Director(s) / Partner(s) /Proprietor / Karta / Trustee in any other Company/ firm / entity which is on the Denied Entity List (DEL) of DGFT; C. neither the Registered Office of the company / Head Office of the firm / nor any of its Branch Office(s)/ Unit(s)/ Division(s) has been declared a defaulter and has otherwise been made ineligible for undertaking import! export under any of the provisions of the Policy; |
| 2 | I/We undertake to abide by the provisions of the Foreign Trade (Development and Regulation) Act, 1992, as amended from time to time, the Rules and Orders framed there under, the Foreign Trade Policy, the Handbook of Procedures |
| 3 | I/We hereby certify that that particulars and statements made in this application are true and correct and nothing has been concealed or held there from. INVe fully understand that any information furnished in the application if found incorrect or false will render me/us liable for any penal action or other consequences as may be prescribed in law or otherwise warranted. |
| 4 | I hereby certify that I am authorized to verify and sign this declaration as per Paragraph 9.06 of the Foreign Trade Policy. |
| 5 | I hereby declare that no benefit under MEIS, was availed (or applied for) previously against Shipping Bills currently included in this application. |
| 6 | I hereby declare that in terms of Para 3.17 of FTP, this application does not contain any exports in contravention to this provision. I further declare that these goods have actually been exported out of India |
| 7 | I hereby declare that the Exported Product/goods and markets are covered under Appendix 3B and the exports, for which this application is being filed, are made on or after the respective admissible date of export, as indicated in relevant Appendix |
| 8 | I hereby declare that export product for which the duty credit scrip reward is being claimed does not contain any product which is-listed as ineligible export categories / sectors in per Para 3.06 of FTP. |
| 9 | I fully understand that RA or any other agency, at any time, may ask me to provide documents on the basis of which rewards was granted and which are not submitted in original .1 undertake to provide any such details/documents without any delay on my part. In case I am not able to provide such documentary evidence, I undertake to refund the amount of scrip in cash with interest at the rate prescribed under section 28AA of Customs Act, 1962, from the date of such scrip as prescribed in FTP and HBP and shall also be liable for penal action as per FTDR act. |
Tick the box as acceptance of declaration/ undertaking and fill in the details below.
| Signature of the Applicant | ||||||||||||||||||||||
| Name | ||||||||||||||||||||||
| Designation | ||||||||||||||||||||||
| Official Address | Flat/Plot/Block No | |||||||||||||||||||||
| Street/Area/Locality | ||||||||||||||||||||||
| City | ||||||||||||||||||||||
| State PIN C | ||||||||||||||||||||||
| I | ||||||||||||||||||||||
| Telephone No. | Country
Code____ Area Code ______Phone number |
|||||||||||||||||||||
| — | — | |||||||||||||||||||||
| Fax No. | — | — | ||||||||||||||||||||
| Place: | ||||||||||||||||||||||
| Date: | ||||||||||||||||||||||
11.3.5. ANF-3D
ANF-3D
Application Form for Export of goods through courier or foreign post offices using e-Commerce under
Merchandise Exports from India Scheme (MEIS)
(Kindly read Paras 3.03 to 3.06 of FTP and Para 3.01 to 3.03 of HBP and other common procedural features
applicable to MEIS before filing application)
(Please note that separate applications are required to be filed for separate years (AM 15, AM 16 etc.) based on
Let Export date. Application shall be filed for each foreign post office/Airport separately.
Part A
| 1. | Applicant Details: | ||||||||||
| i | IEC No. | ||||||||||
| ii | Name | ||||||||||
| iii | Address | ||||||||||
| iv | Telephone No | ||||||||||
| v | Email ID | ||||||||||
Part B
2. Application Details:
(i) Export Licensing Year (pl. specify the year in which export has been made, based on Let export date (Para 9.12 of HBP):
(ii) Date of filing of Application:
(iii)Port of Export for this Application:
Note: Applicant to select/feed the details of one shipping bill at a time. A maximum of 50 shipping bills can be filed in one application
Shipping Bill Details and Other details |
|||||||||||
Sl No |
Ship ping Bill/Airway Bill Number |
Date of Ship ping Bill / Airway Bill |
Port Code |
Let export date |
ITC (HS) code |
Product Description as per Sipping Bill |
Country Name and Relevant SI No. of Appendix 3B( Part 1) |
Product SI No. of Appendix 3B (Part 2) |
Realized FOB value of Exports or FOB value as given in S/B, whichever is less (in free foreignexchange) |
Date of realization |
|
Value |
Currency Code |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
Exchange Rate |
FOBin Rs.ie 10×13 |
Rate of Entitlement as per Appendix 3B (Part 2) (%) |
Entitlement Amount (in Rs.) |
Late Cut % ifany |
Late cut Amount (in Rs.) |
Entitlement after Late Cut (in Rs.) |
|||||
(13) |
(14) |
(15) |
(16) |
(17) |
(18) |
(19) |
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(16) = (14)X(15) |
18=(16X17) |
19=16-18 |
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Foreign Post Office /Airport details from where Exported using e – commerce |
Sr No of category of export in appendix 3C |
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(21) |
(22) |
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4. Number of Split Certificates required (in multiples of Rs 5 lakhs each):
5.Port of Registration for the purpose of imports.(The port of registration shall be the port from which export has taken place)
6. DECLARATION / UNDERTAKING
| 1 | I/We hereby certify that :
E. the entity for whom the application has been made have not been penalized under any of the following Acts (as amended from time to time): (i) The Customs Act, 1962, (ii) The Central Excise Act 1944, (iii) Foreign Trade (Development & Regulation) Act 1992, (iv) The Foreign Exchange Management Act, 1999; and (v) The Conservation of Foreign Exchange, Prevention of Smuggling Activities Act, 1974 F. none of the Directors / Partners! Proprietor! Karta / Trustees of the company /firm /HUF/Trust, (as the case may be), is/are a Director(s) / Partner(s) / Proprietor / Karta / Trustee in any other Company/ firm / entity which is on the Denied Entity List (DEL) of DGFT; G. neither the Registered Office of the company / Head Office of the firm / nor any of its Branch Office(s)/ Unit(s)/ Division(s) has been declared a defaulter and has otherwise been made ineligible for undertaking import / export under any of the provisions of the Policy; |
| 2 | I/We undertake to abide by the provisions of the Foreign Trade (Development and Regulation) Act, 1992, as amended from time to time, the Rules and Orders framed there under, the Foreign Trade Policy, the Handbook of Procedures |
| 3 | I/We hereby certify that that particulars and statements made in this application are true and correct and nothing has been concealed or held therefrom. 1/We fully understand that any information furnished in the application if found incorrect or false will render me/us liable for any penal action or other consequences as may be prescribed in law or otherwise warranted. |
| 4 | I hereby certify that I am authorized to verify and sign this declaration as per Paragraph 9.06 of the Foreign Trade Policy. |
| 5 | I hereby declare that no benefit under MEIS, was availed (or applied for) previously against Shipping Bills/Airway Bill currently included in this application. I also declare that none of the consignment in respect of which claim is filed in this application is subsequently returned by the customer. In case it is returned in future, I undertake to refund the rewards granted with interest rates as prescribed under section 28AA of Customs Act, 1962. |
| 6 | I hereby declare that in terms of Para 3.17 of FTP, this application does not contain any exports in contravention to this provision. |
| 7 | I hereby declare that the Exported Product/goods and markets are covered under Appendix 3B and the exports, for which this application is being filed, are made on or after the respective admissible date of export, as indicated in relevant Appendix. I further declare that the Shipment documents contains declaration of intent of claiming rewards under MEIS specified in para 3.14 of HBP . |
| 8 | I hereby declare that export product for which the duty credit scrip is being claimed does not contain any product which is-listed as ineligible export categories / sectors in per Para 3.06 of FTP. |
| 9 | I fully understand that RA or any other agency, at any time, may ask me to provide documents on the basis of which rewards was granted and which are not submitted in original I undertake to provide any such details/documents without any delay on my part. In case I am not able to provide such documentary evidence, I undertake to refund the amount of scrip in cash with interest at the rate prescribed under section 28AA of Customs Act, 1962, from the date of such scrip as prescribed in FTP and HBP and shall also be liable for penal action as per FTDR act.
|
Tick the box as acceptance of declaration/ undertaking and fill in the details below.
| Signature of the Applicant | |||||||||||||||||||||
| Name | |||||||||||||||||||||
| Designation | |||||||||||||||||||||
| Official Address | Flat/Plot/Block No | ||||||||||||||||||||
| Street/Area/Locality | |||||||||||||||||||||
| City | |||||||||||||||||||||
| State | |||||||||||||||||||||
| PIN Code | I | ||||||||||||||||||||
| Telephone No. | Country
Code Area Code Phone number |
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| — | — | ||||||||||||||||||||
| Fax No. | — | — | |||||||||||||||||||
| Place: | |||||||||||||||||||||
| Date: | |||||||||||||||||||||
Enclosure (A) to ANF 3D
CERTIFICATE OF CHARTERED ACCOUNTANT (CA) / COST AND WORKS
ACCOUNTANT (ICWA)/ COMPANY SECRETARY (CS)
I have examined prescribed registers and also relevant records of MIs……………………………………………………………. having IEC Number……………… in respect of their claim for Export of goods through courier or foreign post offices using e-Commerce under Merchandise Exports from India Scheme (MEIS) for the period from……………………………….. To………………………….. for Rs………………………………… and certify that
| 1. | Bills, Invoices, Forward Inward Remittance Certificates (FIRCs), Bank Realization Certificates, Certificate from international credit card companies, and evidences of foreign exchange earnings have been examined and verified by me. |
| 2 | The claim is in accordance with exports of specified goods/category listed in appendix 3C of FTP. The claim is in accordance with conditions laid down in para 3.05 of FTP .The Shipment documents contains declaration of intent of claiming rewards under MEIS specified in para 3.14 of HBP. |
| 3. | Export of goods for which benefit is claimed does not include ineligible exports as listed under Para 3.06 of FTP 2015-20. |
| 4. | Neither I, nor any of my / our partners is a partner, director, or an employee of above-named entity, its Group companies or its associated concerns. |
| 5 | None of the consignment in respect of which claim is filed in this application is subsequently returned by the customer. |
| 6 | None of the consignment in respect of which claim is filed in this application is previously claimed by the applicant. |
| 7. | The details of exports contained in the application are certified as under |
Details of Export:
Shipping Bill Details and Other details |
|||||||||||
Sl No |
Ship ping Bill/Airway Bill Number |
Date of Ship ping Bill / Airway Bill |
Port Code |
Let export date |
ITC (HS) code |
Product Description as per Sipping Bill |
Country Name and Relevant SI No. ofAppendix 3B( Part 1) |
Product SI No. of Appendix 3B (Part 2) |
Realized FOB value ofExports or FOB value asgiven in S/B, whichever isless (in free foreignexchange) |
Date of realization |
|
Value |
CurrencyCode |
||||||||||
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
Exchange Rate |
FOBin Rs.ie 10×13 |
FOB value for rewards i.e. FOB value as in column no.14 or Rs.25000 whichever is less |
Rate of Entitlement as per Appendix 3B (Part 2) (%) |
Entitlement Amount (in Rs.) |
Late Cut % if any |
Late cut Amount (in Rs.) |
|||||
(13) |
(14) |
(15) |
(16) |
(17) |
(18) |
(19) |
|||||
(16) = (14)X(15) |
18=(16X17) |
19=16-18 |
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Entitlement after Late Cut (in Rs.) |
Foreign Post Office /Airport details from where Exported using e – commerce |
Sr No of category of export in appendix 3C |
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(20) |
(21) |
(22) |
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I fully understand that any statement made in this certificate, if proved incorrect or false, will render me liable to face any penal action or other consequences as may be prescribed in law or otherwise warranted. |
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Signature of CA/ICWA/CS |
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Name of the Signatory |
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Designation |
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Membership No. |
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Official Address |
Flat/Plot/Block No |
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Street/Area/Locality |
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City |
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State |
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PIN Code |
I |
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Telephone No. |
CountryCode…………. Area Code…………….. Phone Number |
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— |
— |
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Fax No. |
— |
— |
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Email : |
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Place: |
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Date: |
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Enclosure (B) to ANF 3D
Landing Certificate
To Whom So Ever It May Concern
We hereby certify that M/s………………………….having I.E. Code has exported………………………… , as per details given below:
| S.No. | Shipping Bill/ Airway bill No. |
Dated | Port of Loading | Port of Discharge |
Country of Final Destination |
Date of Arrival/ Delivery |
We M/s XYZ Pvt. Ltd. are the accredited agents of the concerned goods carrier on the date of issuance of the tracking document. We have verified that this proof of landing goods in relevant notified market is given based on information available in goods carriers’ backup database and we have issued this document accordingly. This certificate has been issued as per para 3.03(f) of H.B.P 2015-20
For XYZ Pvt. Ltd.
Authorized Signatory
Name:
Designation:
Place:
Date:
11.4 Notification/ Circular/Instructions issued by the Department of Revenue
11.4.1. Notification No.25 / 2015 – Customs
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB‑
SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 24 / 2015 – Customs
New Delhi, the 8th April, 2015.
G.S.R. 269 (E).– In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods when imported into India against a duty credit scrip issued by the Regional Authority under the Merchandise Exports from India Scheme in accordance with paragraph 3.04 read with paragraph 3.05 of the Foreign Trade Policy (hereinafter referred to as the said scrip) from,-
(a) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as said Customs Tariff Act); and
(b)the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Ac
2. The exemption shall be subject to the following conditions, namely :-
(1) that the duty credit in the said scrip is issued –
(a) against exports of notified goods or products to notified markets as listed in Appendix 3B of Appendices and Aayat Niryat Forms of Foreign Trade Policy 2015-2020;
(b) against exports of notified goods or products transacted through e-commerce platform as listed in Appendix 3C of Appendices and Aayat Niryat Forms of Foreign Trade Policy 2015-2020. In such cases the maximum free on board value, for calculation of duty credit amount, shall not exceed Rs.25,000 per consignment;
(2) that the export categories or sectors specified in paragraph 3.06 of the Foreign Trade Policy and listed in Table annexed hereto shall not be counted for calculation of export performance or for computation of entitlement under the scheme;
(3) that the imports and exports are undertaken through the seaports, airports or through the inland container depots or through the land customs stations as mentioned in the Table 2 annexed to the n or a Special Economic Zone notified under section 4 of the Special Economic Zones Act, 2005 (28 of 2005):
Provided that the Commissioner of Customs may within the jurisdiction, by special order, or by a Public Notice, and subject to such conditions as may be specified by him, permit import and export through any other sea-port, airport, inland container depot or through any land customs station:
Provided further that the exports of notified goods or products transacted through e-commerce platform as listed in Appendix 3C of Appendices and Aayat Niryat Forms of Foreign Trade Policy 2015-2020 are undertaken either through the courier mode from airports at Chennai, Mumbai or Delhi or through the Foreign Post Offices at Chennai, Mumbai or New Delhi;
(4) that the said scrip is registered with the Customs Authority at the port of registration specified on the said scrip;
(5) that the said scrip is produced before the proper officer of customs at the time of clearance for debit of the duties leviable on the goods and the proper officer of customs taking into account the debits already made under this exemption and debits made under the notification Nos. 20/ 2015 – Central Excise, dated the 8th April, 2015 and 10/ 2015 -Service Tax, dated the 8th April, 2015, shall debit the duties leviable on the goods, but for this exemption;
(6) that the said scrip and goods imported against it shall be freely transferable;
(7) that where the importer does not claim exemption from the additional duty of customs leviable under section 3 of the said Customs Tariff Act, he shall be deemed not to have availed the exemption from the said duty for the purpose of calculation of the said additional duty of customs;
(8) that the importer shall be entitled to avail of the drawback of the duty of customs leviable under the First Schedule to the said Customs Tariff Act against the amount debited in the said scrip;
(9) that the importer shall be entitled to avail drawback or CENVAT credit of additional duty leviable under section 3 of the said Customs Tariff Act against the amount debited in the said scrip;
(10) that the benefit under this notification shall not be available to the items listed in Appendix 3A of Appendices and Aayat Niryat Forms of Foreign Trade Policy 20 15-2020.
Explanation. – In this notification –
(i) “Capital goods” has the same meaning as assigned to it in paragraph 9.08 of the Foreign Trade Policy;
(ii) “Foreign Trade Policy” means the Foreign Trade Policy, 2015-2020, published by the Government of India in the Ministry of Commerce and Industry notification number 01/2015-2020, dated the 1st April 2015 as amended from time to time;
(iii) “Goods” means any inputs or goods including capital goods;
(iv) “ITC (HS)” has the same meaning as assigned to it in paragraph 9.27 of the Foreign Trade Policy;
(V) “Regional Authority” means the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by him to grant an authorisation including a duty credit scrip under the said Act.
Table
| Export categories or sectors ineligible for duty credit scrip entitlement | |
| i | EOUs / EHTPs / BTPs /STPs who are availing direct tax benefits / exemption; |
| ii | Supplies made from DTA units to SEZ units; |
| iii | Export of imported goods covered under Para 2.46 of FTP; |
| iv | Exports through transshipment, meaning thereby that exports originating in third country but transshipped through India; |
| v | Deemed Exports; |
| vi | SEZ/EOU/EHTP/BPT/FTWZ products exported through DTA units; |
| vii | Items, which are restricted or prohibited for export under Schedule-2 of Export Policy in ITC (HS), unless specifically notified in Appendix 3B of Appendices and Aayat Niryat Forms of Foreign Trade Policy 2015-2020; |
| viii | Service Export; |
| ix | Red sanders and beach sand; |
| x | Export product which are subject to Minimum export price or export duty; |
| xi | Diamond, Gold, Silver, Platinum, other precious metal in any form including plain and studded jewellery and other precious and semi-precious stones; |
| xii | Ores and concentrates of all types and in all formations; |
| xiii | Cereals of all types; |
| xiv | Sugar of all types and all forms; |
| xv | Crude/ petroleum oil and crude/primary and base products of all types and all formulations; |
| xvi | Export of milk and milk products; |
| xvii | Export of Meat and Meat products; |
| xviii | Products wherein precious metal/diamond are used or Articles which are studded with precious stones; and |
| xix | Exports made by units in FTWZ. |
[F. No.605/55/201 4-DBK]
(Sanjay Kumar)
Under Secretary to the Government of India
11.4.2. Notification No.20/2015 – Central Excise
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB‑
SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 20 / 2015 – Central Excise
New Delhi, the 8th April, 2015.
G.S.R. 271 (E).– In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), when cleared against a duty credit scrip issued by the Regional Authority under the Merchandise Exports from India Scheme in accordance with paragraph 3.04 read with paragraph 3.05 of the Foreign Trade Policy (hereinafter referred to as the said scrip) from, –
(i) the whole of the duty of excise leviable thereon under the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986);
(ii) the whole of the additional duty of excise leviable thereon under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); and
(iii) the whole of the additional duty of excise leviable thereon under section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978).
2. The exemption shall be subject to the following conditions, namely:-
(1) that the conditions (1) to (3) specified in paragraph 2 of the Notification No. 24/2015-Customs, dated the 8th April, 2015 are complied and the said scrip has been registered with the Customs Authority at the port of registration specified on the said scrip (hereinafter referred as the said Customs Authority);
(2) that the holder of the scrip, who may either be the person to whom the scrip was originally issued or a transferee-holder, presents the said scrip to the said Customs Authority along with a letter or proforma invoice from the supplier or manufacturer indicating details of its jurisdictional Central Excise Officer (hereinafter referred as the said Officer) and the description, quantity, value of the goods to be cleared and the duties leviable thereon, but for this exemption;
(3) that the said Customs Authority, taking into account the debits already made towards imports under Notification No. 24/2015-Customs, dated the 8th April, 2015, the debits made under notification No. 10/2015-Service Tax, dated the 8th April, 2015 and this exemption, shall debit the duties leviable, but for this exemption in or on the reverse of the said scrip and also mentions the necessary details thereon, updates its own records and sends written advice of these actions to the said Officer;
(4) that at the time of clearance, the holder of the scrip presents the said scrip debited by the said Customs Authority to the said Officer along with an undertaking addressed to the said Officer that in case of any amount short debited in the said scrip he shall pay on demand an amount equal to the short debit, along with applicable interest;
(5) that based on the said written advice and undertaking, the said Officer endorses the clearance particulars and validates, on the reverse of the said scrip, the details of the duties leviable, but for this exemption, which were debited by the said Customs Authority, and keeps a record of such clearances;
(6) that the manufacturer retains a copy of the said scrip, debited by the said Customs Authority and endorsed by the said Officer and duly attested by the holder of the scrip, in support of the clearance under this notification; and
(7) that the said holder of the scrip, to whom the goods were cleared, shall be entitled to avail drawback or CENVAT credit of the duties of excise leviable under the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), against the amount debited in the said scrip and validated at the time of clearance.
Explanation. – For the purposes of this notification, –
(i) “Capital goods” has the same meaning as assigned to it in paragraph 9.08 of the Foreign Trade Policy;
(ii) “Foreign Trade Policy” means the Foreign Trade Policy, 2015-2020, published by the Government of India in the Ministry of Commerce and Industry notification number 01/2015- 2020, dated the 1st April 2015 as amended from time to time;
(iii) “Goods” means any inputs or goods including capital goods;
(iv) “Regional Authority” means the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by him to grant an authorisation including a duty credit scrip under the said Act.
[F.No.605/55/2014-DBK]
(Sanjay Kumar)
Under Secretary to the Government of India
11.4.3. Notification No.10/2015 – Service Tax
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3,
SUBSECTION(i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 10/ 2015 – Service Tax
New Delhi, the 8th April, 2015.
G.S.R. 273 (E). In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided or agreed to be provided against a scrip by a person located in the taxable territory from the whole of the service tax leviable thereon under section 66B of the said Act.
2. Application. – This notification shall be applicable to the Merchandise Exports from India Scheme duty credit scrip issued to an exporter by the Regional Authority in accordance with paragraph 3.04 read with paragraph 3.05 of the Foreign Trade Policy.
3. The exemption shall be subject to the following conditions, namely:-
- that the conditions (1) to (3) specified in paragraph 2 of the Notification No. 24/2015-Customs, dated the 8th April, 2015 are complied and the said scrip has been registered with the Customs Authority at the port of registration specified on the said scrip (hereinafter referred as the said Customs Authority);
- that the holder of the scrip, to whom taxable services are provided or agreed to be provided shall be located in the taxable territory;
- that the holder of the scrip who may either be the person to whom the scrip was originally issued or a transferee-holder, presents the scrip to the said Customs Authority along with a letter and an invoice or challan or bill, as the case may be, issued under rule 4A of the Service Tax Rules, 1994 by the service provider indicating details of his jurisdictional Central Excise Officer (hereinafter referred to as the said Officer) and the description, value of the taxable service provided or agreed to be provided and service tax leviable thereon;
- that the said Customs Authority, taking into account the debits already made under notification number 24/2015-Customs, dated the 8th April, 2015, notification No 20/2015-Central Excise, dated the 8th April, 2015 and this exemption, shall debit the service tax leviable, but for this exemption in or on the reverse of the scrip and also mention the necessary details thereon, updates its own records and sends written advice of these actions to the said Officer;
- that the date of debit of service tax leviable, in the scrip, by the said Customs Authority shall be taken as the date of payment of service tax;
- that the holder of the scrip presents the scrip debited by the said Customs Authority within thirty days to the said Officer, along with an undertaking addressed to the said Officer, that in case of any service tax short debited in the scrip, he shall pay such service tax along with applicable interest;
- that in case the service tax leviable as per the point of taxation determined in terms of the Point of Taxation Rules, 2011 is prior to date of debit or that the rate of tax determined in terms of rule 4 of the Point of Taxation of Rules, 2011, is in excess of the rate of service tax mentioned in the invoice, bill or challan, as the case may be, the holder of the scrip shall pay such interest or short-paid service tax along with interest, as the case may be;
- that based on the said written advice and undertaking, the said Officer shall verify and validate, on the reverse of the scrip, the details of the service tax leviable, which were debited by the said Customs Authority, and keep a record of payment of such service tax and interest, if any;
- that the service provider retains a copy of the scrip, debited by the said Customs Authority and verified by the said Officer and duly attested by the holder of the scrip, in support of the provision of taxable services under this notification; an
- that the said holder of the scrip, to whom the taxable services were provided or agreed to be provided shall be entitled to avail drawback or CENVAT credit of the service tax leviable under section 66B of the said Act, against the service tax debited in the scrip and validated by the said Officer.
4. Any amount due to the Central Government under this notification shall be recoverable under the provisions of the said Act and the rules made there under.
Explanation. – For the purposes of this notification,-
(A) “Foreign Trade Policy” means the Foreign Trade Policy, 2015-2020, published by the Government of India in the Ministry of Commerce and Industry notification number 01/2015-2020, dated the 1st April 2015 as amended from time (Dto time;
(B) “Point of taxation” shall have the same meaning assigned to it in clause (e) of rule 2 of the Point of Taxation Rules, 2011;
(C) “Regional Authority” means the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by him to grant an authorisation including a duty credit scrip under the said Act;
(D) “Scrip” means Merchandise Exports from India Scheme duty credit scrip issued to an exporter by the Regional Authority in accordance with paragraph 3.04 read with paragraph 3.05 of the Foreign Trade Policy.
[F. No.605/55/201 4-DBK]
(Sanjay Kumar)
Under Secretary to the Government of India
12. Relevant Websites for latest Updates / Notification / Publicb Notice / Circulars / E-learning
(1) Website of Central Board of Excise and Customs (www.cbec.gov.in)
(2) Website of Directorate General of Foreign Trade (www.dgft.gov.in)
(3) Website of NACEN, Kanpur for subject-wise e-books (www.nacenkanpur.gov.in)
13. Time-lime of Changes in the Scheme
[Nil so far]
14. Note for the readers
This e-book has been prepared by officers of the RTI, Kanpur on the basis of their understanding of the Scheme and is meant to be used as training material for the newly recruited officers. It may not be a perfect one and may require improvement. Please assist the NACEN, Kanpur in improving the same by writing to us at [email protected] or [email protected]. Errors, if any, may also be brought to our notice.
Note: In this E-book, attempts have been made to explain about Merchandise Exports from India Scheme (MEIS). It is expected that it will help departmental officers in their day to day work.
2. Though all efforts have been made to make this document error free, but it is possible that some errors might have crept into the document. If you notice any errors, the same may be brought to the notice to the NACEN, RTI, Kanpur on the Email addresses: [email protected] or [email protected] (Email address of ADG, RTI, NACEN, Kanpur). This may not be a perfect E-book. If you have any suggestion to improve this book, you are requested to forward the same to us.
3. If any officer is interested in preparing E-book on any topic relating to Customs, Central Excise or Service Tax, he may forward the E-book prepared by him to the Email addresses mentioned above. After necessary vetting, we will include the same in our E-book library for benefit of all Departmental officers.
Source-National Academy of Customs Excise and Narcotics Regional Training Institute, Kanpur (India)
Sir,
we are traders for raw materials, i can use MEIS for import raw materials purpose. is it possible.
regards
Udaya Bhaskar